Accounting Professional Course

We aim to train international accountants who also comply with IFRS (International Financial Reporting Standards).
With a wide range of subjects and practitioner faculty, you will develop the ability to improve your understanding of corporate accounting practices.

Aiming to become a certified public accountant!

  1. Exemption from three short-answer subjects (Financial Accounting, Management Accounting, Auditing)
  2. Some courses are recognized as practical training credits.
  3. Thorough thesis guidance in small classes (3-4 students/class)

<The qualification process>
The Certified Public Accountant Examination consists of two exams: a short-answer exam and an essay exam.
Only those who pass the short-answer exam can take the essay exam, and if they pass this essay exam, they will be considered certified public accountants.

item Short answer test Essay Exam
Implementation period Sundays in December and May Three days from Friday to Sunday in late August
Eligibility requirements none Those who passed the short-answer test
Question format Mark sheet method Essay format
Exam subjects
  • Financial Accounting (Bookkeeping and Financial Statements)
  • Management Accounting
  • Auditing Theory
  • Corporate Law
If you complete the required subjects and complete the course, you will be exempt from three subjects except for corporate law!
  • Accounting (Financial Accounting and Management Accounting)
  • Auditing Theory
  • Corporate Law
  • Tax Law
  • Elective Courses
    (Choose one subject from Business Administration, Economics, Civil Law, or Statistics)

Aiming to become a tax accountant!

  1. Exemption from one of two accounting subjects (bookkeeping and financial statements)
  2. Thorough thesis guidance in small classes (3-4 students/class)

<The qualification process>
By completing a degree by writing a dissertation in accounting, you can apply for an exemption from accounting subjects in the tax accountant examination. However, in order to apply, you must pass one of the accounting subjects in the examination.
In addition, the National Tax Agency will review the application essays and decide whether or not to grant the exemption.

Course model

Semester system/40 credits required for completion

The following course model is for reference only.
It is not necessary to follow the course model exactly.

Certified Public Accountant Model (no papers)

Meet the 28 credits required to be exempt from the Certified Public Accountant short-answer test

1st Semester

level Subject Subject Name Short answer
Basics Financial Accounting Bookkeeping ○
Basics Financial Accounting Financial Accounting I ○
Basics Management Accounting Management Accounting ○
Basics Audit Theory Accounting Professional Ethics* ○
Basics Corporate Law Civil Law I  

※Required elective course

Second Semester

level Subject Subject Name Short answer
development Financial Accounting Advanced Bookkeeping I ○
Basics Management Accounting Cost Accounting I ○
Basics Audit Theory Auditing I ○
Basics Tax Law Tax Law Overview  
Basics Economics and Management Basic Economics  

Third Semester

level Subject Subject Name Short answer
development Financial Accounting Financial Accounting II ○
development Financial Accounting Company Valuation Analysis ○
development Management Accounting Cost Accounting II ○
development Management Accounting Accounting and Society I ○
development Audit Theory Auditing II ○

Fourth Semester

level Subject Subject Name Short answer
Application and Practice Financial Accounting Accounting system ○
Application and Practice Financial Accounting Case Study (Financial Accounting)  
Application and Practice Management Accounting Decision-making Accounting ○
Application and Practice Audit Theory Case Study (Audit)  
development Corporate Law Civil Law II  

Tax Accountant Examination Exemption (Accounting) Model (with Paper)

Meet the 22/28 credits required for exemption from the Certified Public Accountant short-answer test

1st Semester

level Subject Subject Name Short answer
Basics Financial Accounting Bookkeeping ○
Basics Financial Accounting Financial Accounting I ○
Basics Management Accounting Management Accounting ○
Basics Corporate Law Commercial Law and Corporate Law I  
Application and Practice Research Guidance Research Guidance I  

・Corporate Law: Commercial Law/Company Law I only 4 credits

Second Semester

level Subject Subject Name Short answer
development Financial Accounting Financial Accounting II ○
development Management Accounting Accounting and Society II ○
Basics Management Accounting Accounting Information Systems ○
development Audit Theory IT Auditing ○
Basics Economics and Management Basic Economics  
Application and Practice Research Guidance Research Guidance II  

Third Semester

level Subject Subject Name Short answer
development Financial Accounting Company Valuation Analysis ○
development Audit Theory Corporate Governance* ○
Basics Tax Law Corporate Tax Law I  
development Economics and Management Applied Economics  
Application and Practice Research Guidance Research Guidance III  

※Required elective course

Fourth Semester

level Subject Subject Name Short answer
Application and Practice Financial Accounting Accounting system ○
Application and Practice Audit Theory Environmental Accounting ○
Application and Practice Research Guidance Research Guidance IV  
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